№ 117(3), March, 2016
Public date: 31.03.2016
Archive of journal: Articles count 89, 225 kb
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DEVELOPMENT OF DOMESTIC GEOGRAPHICAL INFORMATION SYSTEMS IN THE CONDITIONS OF IMPORT SUBSTITUTION
DescriptionNowadays, the economy of the country has taken a direction towards import substitution in its development. The development of the domestic information technology and software is one of the priorities. The article analyzes the state of the domestic market, development of geographic information systems developers. The possibility of import substitution of foreign software products by spatial data analogues in Russia is considered. As objects of analysis became programs such as GeoGraf, InGeo, GeoMixer, ZuluGIS, IndorGIS, Panorama. As a result of the analysis we revealed that there are a lot of problems in the way of the full import substitution of foreign GIS, such as the specialization of domestic GIS, a weak marketing strategy for the distribution to market of software products, crudity of interface. However, the potential of development of domestic GIS is very large. One of the main advantages of the Russian information technology in the processing of spatial data is that developers can respond more flexibly to changing market conditions
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Description
The article presents an algorithm for constructing an expert system for quantitative bankruptcy risk estimation of small agricultural enterprises. Fuzzy logic analysis methodology in the form of fuzzy inference system was put as a basis for this development, classically including five steps: fuzzy rules base forming, fuzzification, aggregation, intensification, defuzzification. All the calculations were performed using MATLAB 2012 software package including Fuzzy module. Demand and costs of production were proposed as main factors influencing bankruptcy risk. Quantitative estimations of input parameters were determined by 100-point scale on the basis of expert estimations, and after that variables were fuzzificated in the form of trapezoid numbers as most common in fuzzy logic analysis (after triangular). Besides quantitative estimation of bankruptcy risk a surface of fuzzy inference was constructed, allowing to determine dependence between output variable’s values and input variables’ values of original bankruptcy risk model, as well as necessary values of input variables values to reach acceptable level by experts
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DISTRIBUTIONS OF REAL STATISTICAL DATA ARE NOT NORMAL
01.00.00 Physical-mathematical sciences
DescriptionIn the training courses on the theory of probability and mathematical statistics there are various parametric families of distributions of numerical random variables considered. Namely, we have been studying the families of normal distributions, log-normal distributions, exponential distributions, gamma distributions, Weibull-Gnedenko distributions, etc. All of them depend on one, two or three parameters. Therefore, for a complete description of the distribution it is sufficient to know or estimate one, two or three numbers. Parametric theory of mathematical statistics is widely developed, where it is assumed that the distribution of observations belong to one or another parametric family of distributions. This tradition comes from Karl Pearson, who in the early twentieth century proposed the use of four parametric family of distributions. The above families of distributions - are the subsets of a four-parametric family of Pearson. Unfortunately, parametric families exist only in the minds of the authors of textbooks on probability theory and mathematical statistics. In real life, they are not. Therefore, modern applied statistics and econometrics mainly use non-parametric methods, in which the distribution of observations can have arbitrary form. First, on an example of a normal distribution, we are discussing the impossibility of practical use of parametric families of distributions to describe specific statistical data. We give the results of research of metrologists and estimation of convergence in limit theorems. Then we discuss how the parametric methods can use for reject outlying observations. It is very unstable the significance levels for a fixed rejection rule and the parameter of the rejection rules for a fixed level of significance. Consequently, the rejection of the classic rules of mathematical statistics is not sciencebased
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IMPLEMENTATION OF TRENDS OF MANAGEMENT ACCOUNTING IN SHORT TERM DECISIONS
DescriptionThe article, based on the concept of operating leverage, gives the examples of the use of quantitative measurements of the dependence costs, sales and profits, and formulated the direction of using the results in the adoption of short-term management decisions. We present recommended forms of management reporting, report on the cash flow, balance sheet management and management reports on the financial results, as well as giving some examples of division of fixed (semi-variable) costs of fixed and variable parts and bringing them into the form of a linear function. The article describes several methods for solving this problem: the method of the highest and lowest points, linear regression (least squares) and graphical method
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Description
The article has positioned conceptual approach of land - mortgage lending by the state influence on the management processes of the financial mechanism of satisfaction agricultural finance and credit services. The authors developed a model of organizational and financial mechanism state support of the landmortgage lending, contributing to increasing the availability of investment financing entities agroindustrial complex through a mortgage. It is proved that the state support has a significant impact on the efficiency of investment projects implemented by the enterprises of agroindustrial complex using funds raised under the program of land mortgage lending
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RESERVES OF GROWTH OF THE VOLUMES OF PRODUCTION OF LIVESTOCK PRODUCTION IN THE KRASNODAR REGION
DescriptionThe article analyzes the state and the development of livestock production in the Krasnodar region, evaluates the effectiveness of land use in the various categories of farms in value and real terms, examines the reserves of growth of production of animal husbandry products
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HOW TO SOLVE THE TASK OF CLASSIFICATION OF TYPES OF RIFLE AMMUNITION USING THE METHOD OF ASCANALYSIS
DescriptionIn forensics there is an urgent need to determine the type of rifle (automatic, rifle, large caliber pistol) depending on its used ammunition found at the scene of the use of weapons. We offer a solution to this problem with the use of new innovative method of artificial intelligence: automated system-cognitive analysis (ASC-analysis) and its program toolkitwhich is a universal cognitive analytical system called "Eidos". In the "Eidos" system we have implemented the software interface that allows posting of images and identifying their outer contours. By multivariable typing, the system creates a systemic-cognitive model, the use of which, if the model is sufficiently accurate, may be helpful in solving problems of system identification, prediction, classification, decision support and research of the modeled object by studying its model. For this task the following stages: 1) input images of ammunitions into the "Eidos" system and creation of their mathematical models; 2) the synthesis and verification of the models of generalized images of ammunition for types of weapons based on the contour images of specific munitions (multiparameter typing); 3) improving the quality of the model by separating classes for typical and atypical parts; 4) quantification of the similarities-the differences between specific types of munitions with generic images of different types of ammunition of the weapon (system identification); 5) quantification of the similarity-differences between types of ammunition, i.e. cluster-constructive analysis of generalized images of ammunition. A numerical example is given. We also possess a successful experience of solving similar problems in other subject areas
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ROLE OF AN INTERTEXT IN D. D. SHOSTAKOVICH’S OPERA “GAMBLERS”
DescriptionWe investigate D. D. Shostakovich's opera “Gamblers” is in the context of an intertext. In this opera, the psychological drama develops; this complex artistic task is solved largely thanks to masterful introduction of a variety of intertextual links. “Gamblers” is an example of recitative opera with an intense, “passionate” vocal style and flexible technique ranging from secco to a gushy accompagnato. The text directs melodic development and intertextual links. The appeal to a method of the intertextual analysis opens interaction between “Gamblers” and their dialogue with musical classics and other Shostakovich’s works. Own creativity and the whole layer of classical works first of all acts as donor texts: operas style bel canto, opera-buffa, D. Verdi’s opera “La traviata”, Russian recitative opera – A. S. Dargomyzhsky, N. A. Rimsky-Korsakov, M. P. Mussorgsky, works by A. P. Borodin, P. I. Tchaikovsky, and of painter and literary texts – P. A. Fedotov, A. S. Pushkin, L. N. Tolstoy, F. M. Dostoevsky. The intertextual artistic methods, enabled by Shostakovich express a complex psychological content
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Description
The article analyzes the effectiveness of plasmapheresis and xenon therapy in 40 patients with gynecological cancer who underwent surgery in the amount of extended panhysterectomy about cervical cancer, who developed signs of post-castration syndrome in the immediate postoperative period. The content of gonadotropic pituitary hormones was determined in the blood of patients with cervical cancer and healthy women - follicule-stimulating, luteinizing hormones, prolactin; steroid hormones: estradiol, testosterone, cortisol; thyroid hormones. It is found that xenon therapy has a more pronounced antistress, hormone-modulating, sedative and antidepressant effect and is more preferable to treat post-castration syndrome. Performing of plasmapheresis in this aspect is most justified in patients with concomitant metabolic syndrome
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ROLE OF MANAGEMENT ACCOUNTING IN TAX OPTIMIZATION OF ECONOMIC SUBJECTS
DescriptionThe relevance of the study is due to the fact that in modern conditions the question of the effectiveness of tax accounting, the optimal model of its interaction with management accounting, as well as enhancing the role of the tax administration, tax optimization at the level of the entity and the construction of the administrative account for tax purposes are particularly acute. As a consequence there is the need to investigate the bookkeeping and fiscal accounting data harmonization with the aim of taxation control, analysis, management and optimization. This problem is solved through organization and fulfillment of management accounting playing the key role in data consolidation in the unified information system to solve the arising problems. The paper presents the theoretical and methodological aspects of management accounting aimed at taxation optimization. The scientific and methodical approaches and recommendations presented in the article allow extension of the theoretical understanding of the tax and management accounting systems, increase the range of missions in management accounting tasks related to tax optimization and effective management of tax liabilities of the organization. All this will enhance the analyticity of information, the effectiveness of management decisions in the field of taxation. The provisions of the article can be used in the practice of accounting and economic services organizations, audit, consulting organizations